{"data":{"id":"us/26-cfr-56.6011-1","jurisdiction":"us","citation":"26 CFR 56.6011-1","heading":"-1 General requirement of return, statement, or list.","body":"Every organization liable for the tax imposed by section 4911(a) shall file an annual return with respect to the tax on the form prescribed by the Internal Revenue Service for that purpose and shall include the information required by the form and its instructions.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 56—PUBLIC CHARITY EXCISE TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"782b79f2f9bd913071e7152498db0307b089483ec907fb7b571b2bc34b27dee4","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-56.6001-1","next":"us/26-cfr-56.6011-4"},"notice":"GroundRules: Original legal text. Not legal advice."}